Standards Comparison

    GRI

    Voluntary
    2021

    Global framework for sustainability impact reporting

    VS

    ISO 27017

    Voluntary
    2015

    International standard for cloud-specific security controls.

    Quick Verdict

    GRI drives impact materiality reporting for sustainability across stakeholders, while ISO 27017 provides cloud security controls within ISO 27001 ISMS. Companies adopt GRI for broad ESG transparency and regulatory alignment; ISO 27017 for cloud risk management and procurement trust.

    Sustainability Reporting

    GRI

    Global Reporting Initiative (GRI) Standards

    Cost
    €€€€
    Complexity
    High
    Implementation Time
    12-18 months

    Key Features

    • Impact-based materiality process prioritizing significant impacts
    • Modular Universal, Sector, and Topic Standards structure
    • Mandatory GRI Content Index for traceability
    • Broad worker scope including contractors and supply chain
    • Reporting principles ensuring accuracy, balance, verifiability
    Cloud Security

    ISO 27017

    ISO/IEC 27017:2015 Cloud security controls

    Cost
    €€€
    Complexity
    Medium
    Implementation Time
    6-12 months

    Key Features

    • Clarifies shared responsibilities between CSPs and CSCs
    • Adds 7 cloud-specific CLD controls for multi-tenancy
    • Provides guidance on 37 ISO 27002 controls for cloud
    • Addresses virtual machine segregation and hardening
    • Enables customer monitoring of cloud service activities

    Detailed Analysis

    A comprehensive look at the specific requirements, scope, and impact of each standard.

    GRI Details

    What It Is

    GRI Standards are the world's leading voluntary framework for sustainability reporting. They provide a modular system for organizations to disclose significant economic, environmental, and social impacts using an impact-centric materiality approach via GRI 3.

    Key Components

    • Universal Standards (GRI 1 Foundation, GRI 2 General Disclosures, GRI 3 Material Topics) for baseline requirements.
    • Topic Standards (e.g., GRI 403 Occupational Health & Safety, GRI 308 Supplier Environmental Assessment) for specific disclosures.
    • Sector Standards for high-impact industries like Oil & Gas.
    • Core principles: accuracy, balance, verifiability; mandatory GRI Content Index for compliance.

    Why Organizations Use It

    Drives accountability, regulatory alignment (e.g., EU CSRD), risk management, and stakeholder trust. Enables benchmarking, investor appeal via SASB interoperability, and operational improvements in HES areas.

    Implementation Overview

    Phased approach: materiality assessment, data systems build, management disclosures, assurance. Applies universally across sizes, sectors, geographies; no certification but third-party assurance recommended.

    ISO 27017 Details

    What It Is

    ISO/IEC 27017:2015 is a code of practice extending ISO/IEC 27002 with cloud-specific information security controls. It provides implementation guidance for cloud services across IaaS, PaaS, and SaaS, focusing on shared responsibilities between cloud service providers (CSPs) and customers (CSCs). Its risk-based approach integrates into ISO 27001 ISMS.

    Key Components

    • Guidance on 37 ISO 27002 controls adapted for cloud environments.
    • 7 additional CLD controls covering shared roles, virtual machine segregation, hardening, admin operations, monitoring, and asset removal.
    • Built on ISO 27001/27002 frameworks; not standalone certification but audited within ISO 27001 scope.

    Why Organizations Use It

    • Clarifies shared responsibility models to reduce cloud risks like multi-tenancy breaches.
    • Meets procurement demands, regulatory alignment (e.g., GDPR), and builds customer trust.
    • Enhances competitive edge for CSPs; supports risk management and compliance.

    Implementation Overview

    • Integrate into existing ISO 27001 ISMS via risk assessment and control mapping.
    • Key activities: document responsibilities, configure virtualization controls, enable monitoring.
    • Applies to CSPs/CSCs globally; joint audits take 9-12 months. (178 words)

    Key Differences

    Scope

    GRI
    Sustainability impacts on economy, environment, people
    ISO 27017
    Cloud-specific information security controls

    Industry

    GRI
    All sectors worldwide, high-impact first
    ISO 27017
    Cloud service providers and customers globally

    Nature

    GRI
    Voluntary modular reporting framework
    ISO 27017
    Guidance code extending ISO 27001/27002

    Testing

    GRI
    Materiality process, content index, assurance optional
    ISO 27017
    Integrated into ISO 27001 audits annually

    Penalties

    GRI
    No legal penalties, loss of credibility
    ISO 27017
    No standalone penalties, certification lapse

    Frequently Asked Questions

    Common questions about GRI and ISO 27017

    GRI FAQ

    ISO 27017 FAQ

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